1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 50 T.C.M.
  5. 50 T.C.M. 1014 (1985)
 

CASEY v. COMMISSIONER

Docket No. 9467-83.

50 T.C.M. 1014 (1985)

T.C. Memo. 1985-472

William M. Casey and Liou Dien-Mei Casey v. Commissioner.

United States Tax Court.

Filed September 10, 1985.

Attorney(s) appearing for the Case

Scott A. Taylor, Alfred D. Mathewson, Douglas E. Crow, and Gary D. Eisenberg, for the petitioners. Marty J. Raisanen, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency in Federal income tax against petitioners for the taxable year ended December 31, 1979, in the amount of $158. After a concession by petitioners,1 the only issue remaining for us to decide is whether petitioners are entitled to a deduction for sales tax, pursuant to the provisions of section 164,2 in connection...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases